Form 8913, Credit for Federal Telephone Excise Tax Paid

Forms and Documents

Document Name	Status
Form 8913 Form 8913, Credit for Federal Telephone Excise Tax Paid Form and Instruction	New
Not2006-50.pdf Justification for No Material/Nonsubstantive Change	2006-12-07
Burden summary.doc Supplementary Document	2006-12-07
Form 8913 Worksheet brdn_busi.pdf Supplementary Document	2006-11-08
Form 8913 brdn_busi.pdf Supplementary Document	2006-11-08
SSNFORM8913[1].doc Supporting Statement A	2006-12-07

IC Document Collections

IC ID	Document Title	Status
45925	Form 8913, Credit for Federal Telephone Excise Tax Paid Form and Instruction	New

ICR Details

OMB Control No: 1545-2051	ICR Reference No: 200611-1545-008
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-XXXX-008
Title: Form 8913, Credit for Federal Telephone Excise Tax Paid
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 11/20/2006
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/07/2006
	Date Received in OIRA: 11/09/2006
Terms of Clearance: OMB appreciates the agency's clarification of its estimate of this significant burden increase.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2007	6 Months From Approved
Responses	38,000,000	0	0
Time Burden (Hours)	1,071,220,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: In May 2006, the IRS issued Notice 2006-50 stating “taxpayers may be entitled to request a credit or refund of the federal excise tax on nontaxable telephone service. The refund period is for nontaxable service billed after February 28, 2003 and before August 1, 2006. The credit or refund must be claimed on a 2006 income tax return. Form 8913 has been developed to allow taxpayers to compute the actual amount of refund for each month of the 14 refund periods. Taxpayers must also calculate the interest due on the refund. Factors have been provided for each refund period. The tax and interest is combined on Form 8913 and one amount is transferred to the appropriate income tax return.

Emergency Justfication: We are estimating that 150-180 million individuals, businesses, and non-profit organizations are eligible for a credit or refund of the federal excise tax. Standard refund amounts have been provided for individuals, allowing individuals to request their refund without reviewing 41 months of phone bills and determining the actual tax paid each month. All non-individual entities (corporations, partnerships, trusts, fiduciaries, and non-profits) must request actual expenses using Form 8913. We are estimating 50 million filers of Form 8913. To reduce the burden on these entities, a business estimation methodology (BEM) has been developed. The methodology has been developed in consultation with IRS, Treasury, the White House, and several outside stakeholders. Because of the size and complexity of this project, the BEM was just finalized. We have developed a worksheet to calculate the credit or refund using the BEM. We could not submit Form 8913 for approval until the worksheet was completed. Emergency approval is needed because Form 8913 must be available for the 2006 filing season.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: null
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 8913, Credit for Federal Telephone Excise Tax Paid	8913	Credit for Federal Telephone Excise Tax Paid

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	38,000,000	0	0	38,000,000	0	0
Annual Time Burden (Hours)	1,071,220,000	0	0	1,071,220,000	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: New collection.

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Annual Cost to Federal Government: $3,300

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/09/2006

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